XML 163 R105.htm IDEA: XBRL DOCUMENT v2.4.0.8
Summary of Significant Accounting Policies (Tables) (Predecessor)
9 Months Ended 12 Months Ended
Sep. 30, 2013
Dec. 31, 2012
Predecessor
   
Schedule of wholly-owned subsidiaries  

 

 

Company Name

 

Holding Company

 

J.G. Wentworth, LLC

 

 

 

First Tier Subsidiaries

 

 

 

Peachtree Life Settlements, LLC

 

J.G. Wentworth, LLC

 

J.G. Wentworth Home Equity Services, LLC

 

J.G. Wentworth, LLC

 

Orchard Acquisition Company, LLC

 

J.G. Wentworth, LLC

 

Second Tier Subsidiaries

 

 

 

J.G. Wentworth Structured Settlement Funding II, LLC

 

Orchard Acquisition Company, LLC

 

PeachHI, LLC

 

Orchard Acquisition Company, LLC

 

J.G. Wentworth SSC, LP

 

Orchard Acquisition Company, LLC 99.5%

 

 

 

J.G. Wentworth Structured Settlement Funding II, LLC 0.5% (General partner)

 

Red Apple Management Company, LLC

 

Orchard Acquisition Company, LLC

 

Golden Apple Management Company, LLC

 

Orchard Acquisition Company, LLC

 

Third Tier Subsidiaries

 

 

 

J.G. Wentworth Management Company, LLC

 

J.G. Wentworth SSC, LP

 

J.G. Wentworth Originations, LLC

 

J.G. Wentworth SSC, LP

 

Green Apple Management Company, LLC

 

J.G. Wentworth SSC, LP

 

Qualified Provider Associates, LLC

 

J.G. Wentworth SSC, LP

 

JGW Pre-Settlement Funding, LLC

 

J.G. Wentworth SSC, LP

 

Cash Now Loans, LLC

 

J.G. Wentworth SSC, LP

 

J.G. Wentworth Receivables II, LLC

 

J.G. Wentworth SSC, LP

 

Peachtree Originations, LLC

 

J.G. Wentworth SSC, LP

 

Lottery Originations, LLC

 

J.G. Wentworth SSC, LP

 

Settlement Funding Management Company, LLC

 

J.G. Wentworth SSC, LP

 

Peach Holdings, LLC

 

PeachHI, LLC

 

Fourth Tier Subsidiaries

 

 

 

Receivables Collections, LLC

 

J.G. Wentworth Management Company, LLC

 

JGW II, LLC (“JGW II”)

 

J.G. Wentworth Originations, LLC

 

JGW III, LLC

 

J.G. Wentworth Originations, LLC

 

JGW-S LC I, LLC

 

J.G. Wentworth Originations, LLC

 

JGW-S LC II, LLC (“2011-A”)

 

J.G. Wentworth Originations, LLC

 

JGW-S Holdco, LLC

 

J.G. Wentworth Originations, LLC

 

LCSS, LLC

 

J.G. Wentworth Originations, LLC

 

JGW-S I, LLC

 

J.G. Wentworth Originations, LLC

 

JGW-S II, LLC

 

J.G. Wentworth Originations, LLC

 

JGW-S III, LLC “JGW-S III”)

 

J.G. Wentworth Originations, LLC

 

R.C. Henderson, LLC

 

J.G. Wentworth Originations, LLC 50%

 

 

 

Peachtree Settlement Funding, LLC 50%

 

321 Henderson Receivables Acquisition, LLC

 

J.G. Wentworth Originations, LLC

 

JGW Residual I, LLC

 

J.G. Wentworth Originations, LLC

 

JGW-S IV, LLC

 

J.G. Wentworth Originations, LLC

 

 

 

 

 

Company Name

 

Holding Company

 

Fourth Tier Subsidiaries (continued)

 

 

 

JGW IV, LLC

 

J.G. Wentworth Originations, LLC 50%

 

 

 

Peachtree Settlement Funding, LLC 50%

 

JGW V, LLC

 

J.G. Wentworth Originations, LLC 50%

 

 

 

Peachtree Settlement Funding, LLC 50%

 

JGW VI, LLC

 

J.G. Wentworth Originations, LLC 50%

 

 

 

Peachtree Settlement Funding, LLC 50%

 

Peachtree Settlement Funding, LLC

 

Peachtree Originations, LLC

 

Senior Settlement Holding Euro, LLC

 

Peach Holdings, LLC

 

TATS Licensing Company, LLC

 

Peach Holdings, LLC

 

Peachtree Financial Solutions, LLC

 

Peach Holdings, LLC

 

PSF Holdings, LLC

 

Peach Holdings, LLC

 

Peachtree Asset Management, Ltd.

 

Peach Holdings, LLC

 

AIS Funds GP, LLC

 

Peach Holdings, LLC

 

AIS Funds GP, Ltd.

 

Peach Holdings, LLC

 

SB Immram Parent, LLC

 

Peach Holdings, LLC

 

Settlement Funding, LLC (“PSF”)

 

Peach Holdings, LLC

 

Peachtree Lottery, Inc.

 

Peach Holdings, LLC

 

Crescit Eundo Finance I, LLC (“Crescit”)

 

Peach Holdings, LLC

 

New Age Capital Reserves, LLC

 

Peach Holdings, LLC

 

Peachtree LBP Finance Company, LLC

 

Peach Holdings, LLC

 

Peach PDA Co., LLC

 

Peach Holdings, LLC

 

Peachtree SLPO Finance Company, LLC

 

Peach Holdings, LLC

 

BT SPE, LLC

 

Peach Holdings, LLC

 

WealthLink Advisers, LLC

 

Peach Holdings, LLC

 

Peachtree Pre-Settlement Funding, LLC

 

Peach Holdings, LLC

 

Lottery Funding, LLC

 

Lottery Originations, LLC

 

Olive Branch Originations, LLC

 

Peachtree Originations, LLC

 

Fifth Tier Subsidiaries

 

 

 

J.G. Wentworth XXI, LLC

 

JGW-S Holdco, LLC

 

J.G. Wentworth XXII, LLC

 

JGW-S Holdco, LLC

 

J.G. Wentworth XXIII, LLC (“2011-1”)

 

JGW-S Holdco, LLC

 

JGWPT XXIV, LLC (“2011-2”)

 

JGW-S Holdco, LLC

 

JGWPT XXV, LLC (“2012-1”)

 

JGW-S Holdco, LLC

 

JGWPT XXVI, LLC (“2012-2”)

 

JGW-S Holdco, LLC

 

JGWPT XXVII, LLC (“2012-3”)

 

JGW-S Holdco, LLC

 

JGWPT XXVIII, LLC (“2013-1”)

 

JGW-S Holdco, LLC

 

LCSS III, LLC (“LCSS III”)

 

LCSS, LLC

 

321 Henderson Receivables I, LLC (“321 Henderson I”)

 

321 Henderson Receivables Acquisition, LLC

 

321 Henderson Receivables II, LLC (“321 Henderson II”)

 

321 Henderson Receivables Acquisition, LLC

 

321 Henderson Receivables III, LLC

 

321 Henderson Receivables Acquisition, LLC

 

321 Henderson Receivables IV, LLC

 

321 Henderson Receivables Acquisition, LLC

 

321 Henderson Receivables V, LLC

 

321 Henderson Receivables Acquisition, LLC

 

321 Henderson Receivables VI, LLC

 

321 Henderson Receivables Acquisition, LLC

 

IAGD, LLC

 

321 Henderson Receivables Acquisition, LLC

 

Peachtree Life and Annuity Group, LLC

 

Peachtree Financial Solutions, LLC

 

 

 

 

 

Company Name

 

Holding Company

 

Fifth Tier Subsidiaries (continued)

 

 

 

Annuity Purchase Company LLC

 

Peachtree Financial Solutions, LLC

 

Peachtree Asset Management (Luxembourg) S.àr.l.

 

Peachtree Asset Management, Ltd.

 

American Insurance Strategies Fund II, LP (“AIS Fund II”)

 

AIS Funds GP, Ltd.

 

SB Immram, LLC (“Immram”)

 

SB Immram Parent, LLC

 

Peachtree Finance Company, LLC

 

Settlement Funding, LLC

 

Peachtree LW Receivables I, LLC

 

Settlement Funding, LLC

 

Peachtree Structured Settlements, LLC (“PSS”)

 

Settlement Funding, LLC

 

Peachtree Attorney Finance, LLC

 

Settlement Funding, LLC

 

Peachtree Settlement Finance Co., LLC

 

Settlement Funding, LLC

 

Structured Receivables Finance #1, LLC (“SRF1”)

 

Settlement Funding, LLC

 

Structured Receivables Finance #2, LLC (“SRF2”)

 

Settlement Funding, LLC

 

Structured Receivables Finance #3, LLC (“SRF3”)

 

Settlement Funding, LLC

 

Structured Receivables Finance #4, LLC (“SRF4”)

 

Settlement Funding, LLC

 

Structured Receivables Finance #5, LLC

 

Settlement Funding, LLC

 

Structured Receivables Finance #6A, LLC

 

Settlement Funding, LLC

 

Structured Receivables Finance 2006-B, LLC (“SRF 2006-B”)

 

Settlement Funding, LLC

 

Lottery JV I, LLC

 

Settlement Funding, LLC

 

Structured Receivables Finance #7, LLC (“SRF7”)

 

Settlement Funding, LLC

 

Structured Receivables Finance 2010-A, LLC (“SRF 2010-A”)

 

Settlement Funding, LLC

 

Structured Receivables Finance 2010-B, LLC (“SRF 2010-B”)

 

Settlement Funding, LLC

 

Peachtree Lottery Holding, LLC

 

Settlement Funding, LLC 75%

 

 

 

Peachtree Lottery, Inc. 25%

 

Peachtree LBP Warehouse, LLC

 

Peachtree LBP Finance Company, LLC

 

Peachtree Funding Northeast, LLC

 

Peachtree Pre-Settlement Funding, LLC

 

R.C. Henderson Lottery, LLC

 

Lottery Funding, LLC

 

Olive Branch Funding LLC

 

Olive Branch Originations, LLC

 

Sixth Tier Subsidiaries

 

 

 

LCSS II, LLC (“LCSS II”)

 

LCSS III, LLC

 

Peachtree Finance Company #2, LLC (“PFC2”)

 

Peachtree Finance Company, LLC

 

Structured Receivables Finance #6, LLC (“SRF6”)

 

Structured Receivables Finance #6A, LLC

 

Peachtree Lottery Finance, LLC

 

Peachtree Lottery Holding, LLC

 

Peachtree Pre-Settlement Funding SPV, LLC (“SPV”)

 

Peachtree Funding Northeast, LLC

 

PeachOne Funding SPV, LLC (“Peach One”)

 

Peachtree Funding Northeast, LLC

 

R.C. Henderson Lottery Trust

 

R.C. Henderson Lottery, LLC

 

Lottery SUBI I

 

JGWPT XXVIII, LLC (“2013- 1”)

 

Lottery SUBI II

 

R.C. Henderson Lottery, LLC

 

Seventh Tier Subsidiaries

 

 

 

Peachtree Lottery Master Trust (“PLMT”)

 

Peachtree Lottery Finance, LLC

 

 

 

 

 

Company Name

 

Holding Company

 

Eighth Tier Subsidiaries

 

 

 

Peachtree Lottery Sub-Trust 1

 

Peachtree Lottery Master Trust

 

Peachtree Lottery Sub-Trust 2

 

Peachtree Lottery Master Trust

 

Peachtree Lottery Sub-Trust 3

 

Peachtree Lottery Master Trust

 

Peachtree Lottery Sub-Trust 4

 

Peachtree Lottery Master Trust

Schedule of fair value and amortized costs of notes receivable

 

 

December 31, 2012

 

September 30, 2013

 

Amortized cost

 

$

8,297

 

$

6,175

 

Fair market value

 

$

8,074

 

$

6,238

 

 

 

 

 

December 31, 2011

 

December 31, 2012

 

Amortized cost

 

$

13,535

 

$

8,297

 

Fair market value

 

$

12,765

 

$

8,074